第百四十四条の四十六（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金）
Where a special collection agent or taxpayer for the light oil delivery tax remits the remittance or pays the tax after the due date for payment under Article 144-14, paragraph (2), Article 144-18 or Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)), the agent or taxpayer must remit or pay it with an amount of delinquency charge added to that amount of remittance or amount of tax, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has passed from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral)), in accordance with the number of days in the period from the day following the due date for payment under these provisions until the date of remittance or payment.
軽油引取税の特別徴収義務者又は納税者は、第百四十四条の十四第二項、第百四十四条の十八又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の納期限後にその納入金を納入し、又はその税金を納付する場合においては、当該納入金額又は税額に、これらの規定の納期限の翌日から納入又は納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納入し、又は納付しなければならない。
Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax not having remitted the remittance or paid the tax by the due date for payment under Article 144-14, paragraph (2) or Article 144-18, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
第百四十四条の四十七（軽油引取税に係る過少申告加算金及び不申告加算金）
In the case where a return has been filed by the deadline for filing the return (including the case where a return has been filed after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 144-44, paragraph (1) or (3), the prefectural governor must, if the governor finds that there were no justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the light oil delivery tax pertaining to that reassessment, the amount obtained by adding to that covered shortfall the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that light oil delivery tax, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment)) exceeds the larger of the amount equivalent to the amount of tax pertaining to the return in the case where it was filed by the deadline for filing the return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第百四十四条の四十四第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る軽油引取税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該軽油引取税についてその納入すべき金額若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted or paid by the return, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been filed by the deadline for filing the return:
次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納入し、又は納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
Where the return has been filed after the deadline for filing the return, or where a determination has been made under the provisions of Article 144-44, paragraph (2);
申告書の提出期限後にその提出があつた場合又は第百四十四条の四十四第二項の規定による決定があつた場合
Where, after the return was filed after the deadline for filing the return, a reassessment has been made under the provisions of Article 144-44, paragraph (1) or (3);
申告書の提出期限後にその提出があつた後において第百四十四条の四十四第一項又は第三項の規定による更正があつた場合
Where, after a determination under the provisions of Article 144-44, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.
第百四十四条の四十四第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted or paid prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the amounts of tax to be remitted or paid by a filing after the deadline for filing the return, or by a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), pertaining to that light oil delivery tax and made before the reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be remitted or paid, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the portion thereby reduced; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the amount of tax to be remitted or paid prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be remitted or paid) by a rate of 5 percent.
前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入し、又は納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該軽油引取税に係る申告書の提出期限後の申告又は第百四十四条の四十四第一項から第三項までの規定による更正若しくは決定により納入し、又は納付すべき税額の合計額（当該納入し、若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積税額」という。）を加算した金額。次項において「加算後累積税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入し、又は納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納入し、又は納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
In the case falling under the provisions of paragraph (2), where the cumulative tax amount after addition (where, among the facts forming the basis of calculating that cumulative tax amount after addition, there are any for which it is found that there are no grounds attributable to the special collection agent or taxpayer concerned for their not having been taken as the basis of calculating the amount of tax (including the amount of tax equivalent to the amount of a refund) preceding the filing, determination or reassessment prescribed in the items of that paragraph, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting from the total of the amounts calculated by dividing the cumulative tax amount after addition into the amounts set out in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative tax amount into the amounts set out in those items and multiplying each amount by the rate specified in the relevant item:
第二項の規定に該当する場合において、加算後累積税額（当該加算後累積税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該特別徴収義務者又は納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
五十万円以下の部分に相当する金額 百分の十五の割合
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
三百万円を超える部分に相当する金額 百分の三十の割合
In the case falling under the provisions of paragraph (2), where any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding three paragraphs, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax to be remitted or paid prescribed in paragraph (2) by a rate of 10 percent:
Where, during the period counted back from the day preceding the day on which a return was filed after the deadline for filing it (limited to one filed with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return; the same applies in the following item) or a reassessment or determination was made under the provisions of Article 144-44, paragraphs (1) through (3), to the day five years before that day, the person has been charged, for the light oil delivery tax, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article);
Where, for the light oil delivery tax for which a special collection obligation or tax liability arose in the year before, and the year before that, the year containing the day on which the special collection obligation or tax liability arose for the light oil delivery tax pertaining to the filing of a return after the deadline for filing it, or a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), the person has been charged an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and paragraph (3), item (ii) of the following Article referred to as the "specified additional charge for failure to file, etc."), or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
申告書の提出期限後のその提出又は第百四十四条の四十四第一項から第三項までの規定による更正若しくは決定に係る軽油引取税の特別徴収義務又は納税義務が成立した日の属する年の前年及び前々年に特別徴収義務又は納税義務が成立した軽油引取税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
Where a return is filed after the deadline for filing it, and the filing was not made with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return, the amount of additional charge for failure to file prescribed in paragraph (2) for the amount of tax pertaining to that return is, notwithstanding the provisions of paragraphs (2) through (4), an amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.
Where the prefectural governor has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
remittancemachine translation
「納入金」
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
Defined inArticle 1, paragraph (1), item (xii)· applies throughout the law
taxable volumemachine translation
「課税標準量」
The quantity of light oil on which a special collector (特別徴収義務者) of light oil delivery tax (軽油引取税) must collect the tax in a month, which it states with the tax amount in its monthly remittance return (納入申告書).
Short name set inArticle 144-14, paragraph (2)· applies only in this section
taxpayermachine translation
「納税者」
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
Short name set inArticle 144-18, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 144-44 to the end of the section on the light oil delivery tax (軽油引取税), the payment return (納入申告書) under Article 144-14, paragraph 2 and the return under Article 144-18, taken together.
Short name set inArticle 144-44, paragraph (1)· applies only in this section
shortfall amountmachine translation
「不足金額」
The shortfall found on a reassessment (更正) in the money to be paid in (納入金) — in Articles 144-45 and 733-17, in that money or in tax — or the amount fixed by a determination (決定).
Defined inArticle 144-45, paragraph (1)· applies only in this section
covered shortfallmachine translation
「対象不足金額」
The shortfall in the amount to be paid in that a reassessment (更正) reveals on a payment return (納入申告書) or return filed on time, on which the additional charge for understatement (過少申告加算金) is worked out.
Short name set inArticle 144-47, paragraph (1)· applies only in this paragraph
cumulative tax amount after additionmachine translation
「加算後累積税額」
For an additional charge for failure to file (不申告加算金) on the light oil delivery tax (軽油引取税) or a non-statutory ordinary tax (法定外普通税) or non-statutory special-purpose tax (法定外目的税), the tax payable that the penalty is charged on plus, where it follows an earlier late return, reassessment (更正) or determination (決定) of the same tax, the tax payable on those earlier ones (累積税額, the cumulative tax amount); where this exceeds 500,000 yen, the penalty is raised by 5 per cent of the excess.
Short name set inArticle 144-47, paragraph (3)· applies only in this provision and in Article 144-47, paragraph (4)
cumulative tax amountmachine translation
「累積税額」
Where the additional charge for failure to file (不申告加算金) on light oil delivery tax (軽油引取税) is charged on a reassessment that follows a late return or an earlier determination, the total tax payable under the late return and the reassessments and determinations made before that reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
Short name set inArticle 144-47, paragraph (3)· applies only in this provision and in Article 144-47, paragraph (4)
additional charge for failure to file, etc.machine translation
「不申告加算金等」
An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).
Short name set inArticle 144-47, paragraph (5), item (i)· applies only in this provision and in Article 144-48, paragraph (3), item (i)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 144-47, paragraph (5), item (ii)· applies only in this item and in Article 144-48, paragraph (3), item (ii)
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.